30. The actual cost of direct materials is $50.00 per pound. The standard cost per pound is $55.00. During the current period, 5800 pounds were used in production. The standard quantity for actual units produced is 5700 pounds. How much is the direct materials price variance? A) $81.200 unfavorable B) $29,000 favorable C) $81,200 favorable D) $79,800 unfavorable